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indicate that a notice was issued to Mrs. Wheeler. Mr. Meyering
further testified that according to respondent's procedures he,
rather than another agent, would have been required to make any
changes to the notice. Mr. Meyering also testified that a joint
notice in this case was inappropriate because joint notices are
only issued when taxpayers make an election to file jointly. In
this case, respondent determined that Mr. Wheeler had failed to
file Federal income tax returns for the years 1992 through 1996
and that an election to file jointly was not made. Moreover,
petitioners in a letter attached to their Tax Court petition
state "Diana's name was somehow inadvertently omitted".
For the foregoing reasons, we find that the statutory notice
of deficiency in this case was issued solely to Mr. Wheeler and
was not issued to Mrs. Wheeler. Accordingly, we hold that we do
not have jurisdiction over Mrs. Wheeler. Respondent's motion to
dismiss for lack of jurisdiction with respect to Mrs. Wheeler, to
change caption, and to strike, is granted.
An appropriate order
will be issued.
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Last modified: May 25, 2011